Taxes on income: treaty scope covers income taxes and related gains, with mutual notification of tax law changes. The treaty applies to all taxes on income imposed by a Contracting State or its political sub divisions or local authorities, treating as taxes on income those on total income or on elements of income-including gains from alienation of movable or immovable property, wages or salaries paid by enterprises, and capital appreciation-and extends to identical or substantially similar taxes introduced later, with competent authorities required to notify each other of significant tax law changes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxes on income: treaty scope covers income taxes and related gains, with mutual notification of tax law changes.
The treaty applies to all taxes on income imposed by a Contracting State or its political sub divisions or local authorities, treating as taxes on income those on total income or on elements of income-including gains from alienation of movable or immovable property, wages or salaries paid by enterprises, and capital appreciation-and extends to identical or substantially similar taxes introduced later, with competent authorities required to notify each other of significant tax law changes.
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